A corporate standard for the disclosure of environmental benefit information in biodiversity finance has been released by China Central Depository & Clearing Co., Ltd. The standard, titled 'CCDC Biodiversity Finance Environmental Benefit Information Disclosure Indicator System' with code Q/CCDC 00018—2026, was officially issued on July 7, 2026.
This is the first environmental benefit information disclosure indicator system specifically developed for biodiversity finance in China, aiming to implement the national biodiversity conservation strategy. By standardizing indicator elements, coding, and definitions, it serves application scenarios such as issuance, valuation, collateral management, information disclosure, statistical monitoring, research, and databases for biodiversity financial products.
The standard divides environmental benefit indicators into direct and indirect categories. Direct indicators reflect improvements in species and ecosystem status, including diversity, stability, and sustainability indicators; indirect indicators measure the reduction of human pressures, such as carbon reduction, pollution reduction, and comprehensive resource utilization. It comprises a total of 50 quantitative indicators and 1 qualitative indicator, and for different categories of biodiversity projects, it sets out required indicators and recommended indicators respectively to highlight their key environmental benefits.
According to the standard, required indicators generally do not exceed 5, and recommended indicators do not exceed 10. The biodiversity projects covered fall into four categories: sustainable use of biology and natural resources, biodiversity and ecosystem protection and restoration, nature-based solutions, and biodiversity-friendly activities in highly sensitive industries.
CCDC is the drafting and managing unit of the standard and declares ownership of all intellectual property rights. The standard document also notes that this corporate standard serves as a code of conduct for the company's business operations and is for investors' reference only, and the company assumes no responsibility for investors' decisions.